Legal Opinion
Clear Fork Coal Company v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 6, 1956No. 12487_1PublishedCited by 8 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The taxpayer, Clear Fork Coal Company, has filed its petition for the review of a decision of the Tax Court of .the United States holding that there are deficiencies in the company’s income tax for the year 1947 in the amount of $1,-365.87 and for the year 1948 in the amount of $32,802.40.
The basis of the tax court’s decision was that, during the years in question, the petitioner’s mine,- No: 4, was in a “development stage”- and nob in- a “producing status” within the meaning of section 29.23(m)-15 of Regulations 111 of the Internal Revenue Bureau. This regulation…
2Cases cited7 opinions
- Wright-Bernet v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Marsh Fork Coal Co. v. LucasCourt of Appeals for the Fourth Circuit · 1930
- Guanacevi Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Enterprise Coal Co. v. PhillipsCourt of Appeals for the Third Circuit · 1936
- Alsted Coal Co. v. YokeCourt of Appeals for the Fourth Circuit · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Kennecott Copper Corporation v. The United StatesUnited States Court of Claims · 1965
- Geoghegan & Mathis, Inc. v. CommissionerUnited States Tax Court · 1971
- Geoghegan & Mathis, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
- H. G. Fenton Material Co. v. CommissionerUnited States Tax Court · 1980
- United States Gypsum Co. v. United StatesDistrict Court, N.D. Illinois · 1962
3 more not listed; retrieve them via the Exa API.